| 投资性房地产公允价值变动损益研究 |
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| 引用本文： | 徐汉峰.投资性房地产公允价值变动损益研究[J].长沙航空职业技术学院学报,2007,7(4):72-73. |
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| 作者姓名： | 徐汉峰 |
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| 作者单位： | 湖北职业技术学院,湖北,孝感,432000 |
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| 摘 要： | 在自用房地产或存货转换为采用公允价值模式计量的投资房地产时,若转换当日的公允价值大于原账面价值的,其差额应当计入当期损益。
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| 关 键 词： | 企业会计准则 投资性房地产 非投资性房地产 公允价值 公允价值变动损益 |
| 文章编号： | 1671-9654（2007）04-072-02 |
| 收稿时间： | 2007-10-17 |
| 修稿时间： | 2007年10月17 |
The Research on the Changeable Loss and Profit of Public Value in Investment Property |
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| XU Han-feng.The Research on the Changeable Loss and Profit of Public Value in Investment Property[J].JOurnal of Changsha Aeronautical Vocational and Technical College,2007,7(4):72-73. |
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| Authors: | XU Han-feng |
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| Abstract: | When the personal property or the goods-in-stock is changed into the public value dimensional estate and the public value of the day is larger than the original one,the margin should be counted in the loss and profit of the present. |
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| Keywords: | the standard of enterprise accounting investment property non-investment property public value the loss and profit of changes in public value |
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